GENERAL JOURNAL

Mar 13 Received credit memorandum from Game Set Match for damaged merchandise, $300.

Mar 13 Sold merchandise on account to R. Federer, $3,200. The cost of the merchandise was $1,280.

Mar 14 Recorded the semi-monthly payroll for our only employee, A. Roddick, as follows (record this entry and the next one, as is, in the general journal):

Salary Expense $800

Federal Income Tax Payable $120

FICA Tax Payable 61

State Income Tax Payable 22

Medical Insurance Payable 7

Salaries Payable 590

Mar 14 Recorded employers payroll taxes as follows:

Payroll Tax Expense $110

FICA Tax Payable $61

FUI Tax Payable 6

SUI Tax Payable 43

Mar 14 Recorded cash sales for the week, $8,240. The cost of the merchandise was $3,296.